I need help with #3 please

On December 31, Year 1 and Year 2, Simple Fields Company had the following defined benefit pension plan balances: At December 31, Year 1, the employees participating in the plan had an average remaining service period of 10 years. During Year 2, the company completed the amortization of its unrecognized net transition obligation, made a contribution of $275,000, and paid benefits of $200,000. The year 2 service cost was $300,000. The company uses an expected return on plan assets of 8% when calculating net periodic pension cost, but had an actual return on Plan A's assets of 10% in Year 2. The company's discount rate is 6%. Calculate the U.S. GAAP net periodic pension cost for Year 2. Enter the amounts in the shaded cells in Column A